Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61041 — 361.61041
NAC 361.61041 Commercial use defined. ( NRS
360.090 , 361.4722 , 361.4723 ,
361.4724 ) Commercial
use means the current employment of property for any use other than
agricultural use, industrial use, institutional use, mining use, multifamily
residential use, open-space use, recreational use, single-family residential
use or use as vacant land.
(Added to NAC by Tax Commn by R109-08, eff. 12-17-2008)
Source: official text